摘要
目前,台籍人员来大陆工作日益增多,但是在个人所得税征管方面还存有一些问题。本文以江苏省太仓市为例,探讨了台籍人员个人所得税征管中存在的问题,并提出了相应的对策与建议。
Currently more and more Taiwan Residents come to work in China's Mainland. Yet there still exist some issues in individual income tax collection and administration towards this group. Taking Taikang City , Jiangsu province as an example, this paper analyzes some issues in individual income tax administration concerning Taiwan Residents and puts forwards corresponding countermeasures.
出处
《涉外税务》
CSSCI
北大核心
2008年第8期76-77,共2页
International Taxation In China
关键词
个人所得税
避税
征管
Individual income tax
Tax-avoidance
Collection and administration
